Analýza specifik vnitropodnikového účetnictví ve výrobním podniku

Abstract

The thesis focuses on the analysis of the specifics of internal accounting within a selected manufacturing company operating in the field of machinery production and recycling. It combines theoretical knowledge of managerial and cost accounting with a practical perspective on the functioning of the internal accounting system within the company. The aim is to evaluate the effectiveness of the internal accounting system, its contribution to enterprise management, and to propose recommendations for its optimization. The practical part includes an analysis of costs, revenues, and calculations of selected orders, with an emphasis on linking accounting tools to managerial decision-making processes. The thesis is based on financial statements, internal company documents, and interviews with employees.